Income Tax
Hawaii applies one of the highest top income tax rates in the nation, 11%, across a dozen brackets.
Individual income tax collections
1990–2025Census State Government Tax Collections (FRED HIINCTAX).
Property Tax
Hawaii has the lowest effective property tax rate of any U.S. state, at just 0.27%.
| Indicator | Hawaii | U.S. |
|---|---|---|
| Effective property tax rate | 0.27 | 0.9 |
- •Hawaii has the lowest property tax rate of any U.S. state, even though its home values are the highest.
Sales Tax
Hawaii does not have a traditional sales tax; instead it levies a General Excise Tax of about 4.44% that applies broadly to goods and services.
General sales tax collections
1990–2025Census State Government Tax Collections (FRED HISALESTAX).
- •Hawaii's General Excise Tax is technically a tax on businesses, but it is typically passed on to consumers like a sales tax.
Tax Burden
Hawaii has the second-highest overall state and local tax burden in the country, at about 12.7% of income.
State tax collections per resident
1990–2025Census tax collections (HITOTLTAX) divided by Census resident population (HIPOP).
| Indicator | Hawaii | U.S. |
|---|---|---|
| Total tax burden (% of income) | 12.7 | 11.2 |
Tax Revenue
Hawaii collected about $10.5 billion in state tax revenue in fiscal 2023, driven heavily by its General Excise Tax.
State tax collections
1990–2025Census Annual Survey of State Government Tax Collections, fiscal years (FRED HITOTLTAX).